French Tax Code Article 150 VH bis
Also known as: France Digital Asset Tax Rules
Overview
Key Details
Jurisdiction
FranceRegulator
DGFiP
Law Type
Tax Rule
Status
In ForceOfficial Law Number
CGI 150 VH bis
Official Title
French Tax Code Article 150 VH bis
Effective Date
Effective date not specified
Topics Covered
Who This Law Applies To
Key Requirements
Official Sources
Related Laws
Ordinance No. 2024-936 of 15 October 2024 on crypto-asset markets
Ordonnance n° 2024-936 du 15 octobre 2024 relative aux marchés de crypto-actifs
French Ordinance 2024-936 adapts French law to MiCA and the EU transfer-of-funds framework, setting national competent-authority powers and managing the transition from the PACTE Digital Asset Service Provider (DASP/PSAN) regime to EU MiCA authorisation. It coordinates French registration and authorisation rules with EU passporting.
France MiCA Regime
Regulation (EU) 2023/1114 on Markets in Crypto-Assets
Creates harmonised EU rules for issuers, stablecoins and CASPs.
OECD/G20 Crypto-Asset Reporting Framework (CARF)
Crypto-Asset Reporting Framework (CARF) and Amendments to the Common Reporting Standard
The OECD/G20 Crypto-Asset Reporting Framework (CARF) creates global due-diligence and reporting rules for reporting crypto-asset service providers, supporting annual cross-border exchange of crypto-asset tax information among implementing jurisdictions. It also includes amendments to the Common Reporting Standard and an XML schema implementation package. National CARF laws should link to this canonical profile.
South Africa Crypto CARF
Crypto-Asset Reporting Framework implementation
Introduces due-diligence and transaction reporting for covered CASPs.
Portugal Crypto Tax Framework
State Budget Law 2023 crypto tax provisions
Introduces express tax treatment for qualifying crypto-asset gains and income.
New Zealand Cryptoasset Tax Guidance
Inland Revenue Cryptoassets Guidance
Explains that cryptoassets are property and many disposal profits are taxable income.
